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Worldwide Financial Reporting: The Development And Future Of Accounting Standards

Worldwide Financial Reporting: The Development And Future Of Accounting Standards

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  • ISBN:9780195305838
  • Editorial: Oxford University Press.
  • Fecha de la edición:
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  • Dimensiones: 0 cm x 0 cm
  • Nº Pág.:326
  • Idiomas:Ingles

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International accounting standards tend to converge, as do auditing, enforcement, and corporate governance, whereas trading of equity shares remains essentially national. The book provides a thorough analysis of what information investors really need, how financial accounting systems developed and their current requirements in major commercial countries, and examines current issues, particularly the benefits and costs a single or multiple accounting standards, the bases for accounting standards, and limitations to accounting disclosure in financial statements.

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